30.5.Before making an assessment in respect of an amount for which a person is liable under the Act respecting the Québec sales tax (chapter T‐0.1), the Minister shall, where the Minister determines that a person is entitled under that Act to a refund on the day on which the person became liable for that amount, allocate the refund to that amount, and a claim for the refund is in such case deemed to have been made on the day on which the person became liable for that amount.
The first paragraph does not apply where
(a) a claim was made and not refused in respect of the refund before the day on which the Minister made the assessment;
(b) on the day on which the Minister makes the assessment, the person is not entitled to the refund, whether the time for making the claim has expired or not; or
(c) the person waives application of this section.